Guidance for sole traders, landlordslandlords, and agents whoto wantsign toup volunteerearly to use and test HMRC's new way ofto reportingreport self-employment and property income and expenses for the tax year 20242025 to 2025.2026. 

• Introduction

  About Making Tax Digital for Income TaxTax, who needs to use it and by when, and what to expect after you sign up.up. 

• BeforeSigning youup  sign up

  Check if you or your client can sign up voluntarily,early, how to choose the right software and authorise youra tax agent and software.

• After you sign up

  LearnHow whatto supportaccess isyour availablenew andMaking howTax toDigital usefor yourIncome newTax onlineservice taxand service.dedicated support. 

• Create digital records

  How to create and store digital records of your self-employment and property income and expenses for Making Tax Digital for Income Tax.Tax. 

• Send quarterly updates

  How and when to send quarterly updates,updates basedand onwhat’s yourincluded accountingin period.them.

• Adjust your business income

  How to make adjustments after you have submitted your final quarterly update.

• Finalise your Income Tax position

  How to submit your Self Assessment tax return while volunteeringusing to use Making Tax Digital for Income Tax.

• If your circumstances change

  How to add and cease your income sources, adjust payments on account or account, amend a submitted return.return, or catch up on digital records and quarterly updates. 

• Help and support

  Find help, including from HMRC, if you need it.